Section 2(5) in The West Bengal Relief Undertakings (Special Provisions) Act, 1972
(5)"State industrial undertaking" means an industrial undertaking -(a)which is started or which, or the management of which, is under any law or agreement acquired or otherwise taken over by the State Government or by a Government company and is run or proposed to be run by, or under the authority of, the State Government or a Government company; or(b)to which any loan, advance, or grant has been given, or in respect of any loan whereof, a guarantee has been given, by the State Government or a Government company.
